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All Journal Jurnal Simbur Cahaya Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen Riset Inovasi
Intan Pandini
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Akibat Hukum Perjanjian Perkawinan Yang Dibuat Dihadapan Notaris Terhadap Kreditur Sebagai Pihak Ketiga Intan Pandini
Simbur Cahaya VOLUME 25 NOMOR 2, DESEMBER 2018
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.299 KB) | DOI: 10.28946/sc.v25i2.332

Abstract

The marriage covenant is an agreement made by two people, a man and a woman, with the real purpose of forming a happy and eternal family based on belief in the one and only God as the first principle in Pancasila. A marriage will result in a marriage of wealth. The marriage agreement is an agreement between the prospective husband and the prospective wife to regulate the marital consequences of their property deviating from the union of wealth. In Article 147 of the Civil Code and Article 29 of Law Number 1 the Year 1974 concerning marriage, the legal act of making Marriage Agreements is made before or at the time of marriage takes place. However, with the issuance of Constitutional Court Decision No. 69 / PUU-XIII / 2015, there are some changes in the Marriage Agreement, which is still a pro and contra in society. The problems studied in this research is the effect of the Law of Marriage Agreement on the Creditor as a Third Party. The method used is normative legal research. The source of legal material used is primary and secondary sources in the form of books and legislation. The research shows that the legal consequences of the Marriage Agreement, made after the marriage by the Parties before the Notary,  amends the legal mechanism for the making of the marriage agreement. It now can be made by a Notary without having to be preceded by requesting a judgment of the Court as long as the marriage bond takes place. Whereas the legal effect on the property that has been contracted to a third party, in this case, the creditor, is that the creditor can file the Lawsuit to the Court. If the Creditor can prove that the security of the debt or the agreement as collateral in any form acquired before the marriage agreement is made, then the Creditor may demand repayment of the joint property of the husband and wife.
Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Bidang Otomotif Periode Tahun 2019-2023 Stefani Sindita Sari; Intan Pandini; Astri Ayu Pramesti; Nadia Fransiska Dewi; Febrianti Novita; Cholis Hidayati
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4739

Abstract

This study aims to analyze and compare the financial performance of five automotive companies in Indonesia during the period 2019–2023. The five companies analyzed are PT. Indomobil Sukses Internasional Tbk, PT. Garuda Metalindo Tbk, PT. Mitra Pinasthika Mustika Tbk, PT. Astra Internasional Tbk, and PT. Indospring Tbk. The approach used in this study is qualitative descriptive, with data collected through documentation of annual financial reports from 2019 to 2023 and related literature studies. Data analysis was carried out by calculating financial ratios for each company and year, and comparing performance between companies in the same period. The results of the study show significant variations in the financial performance of companies, where some companies show good stability and efficiency, while others face challenges that require improvements in operational policies and financial management strategies. These findings provide important insights for decision making by stakeholders in the automotive industry.
PENGARUH PENERAPAN PAJAK KARBON PADA PERUSAHAAN PENERBANGAN TERHADAP KELANGSUNGAN BISNIS, HARGA TIKET DAN KEPUTUSAN PENUMPANG Intan Pandini; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 2 (2023): April : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i2.784

Abstract

Carbon tax ialah pajak yang dikenakan karena pemakaian bahan bakar berbasis karbon. Di Indonesia, diatur dalam UU HPP dan Perpres 98/2021 tentang Penyelenggaraan NEK. Penelitian dilakukan dengan tujuan menganalisis pengaruh diterapkannya pajak karbon pada perusahaan penerbangan bagi kelangsungan bisnis, harga tiket dan juga keputusan atau perilaku penumpang. Penelitian dilakukan dengan metode literature review yakni bersumber pada studi-studi terdahulu yang telah ada. Ditemukan hasil bahwa terdapat hubungan antara pajak karbon dengan kelangsungan bisnis, dimana dengan membayar biaya karbon akan membuat perusahaan mengalami penurunan keuntungan, karenanya biaya dibebankan pada penumpang dengan cara peningkatan harga tiket, inilah yang juga mengakibatkan keputusan penumpang karena tingginya harga tiket akan membuat permintaan menjadi menurun.
Analisis Kualitas Informasi Akuntansi Dan Risiko Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (Sakti) Terhadap Efektivitas Pengelolaan Keuangan Di Direktorat Pembinaan Masyarakat Polda Jatim Intan Pandini; Mulyanto Nugroho; Mochammad Arifin
Jurnal Ekonomi Manajemen dan Bisnis Vol. 6 No. 1 (2025): JURNAL EKONOMI MANAJEMEN DAN BISNIS
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jubis.v6i1.2581

Abstract

The Directorate of Community Development of the East Java Regional Police is a work unit with an annual budget allocation of around Rp10 billion. The effectiveness of financial management is important to support various community development programs. This study aims to analyze the implementation of the Agency-Level Financial Application System or called SAKTI at the Directorate of Community Development of the East Java Regional Police. The focus of the study includes the quality of accounting information generated by the application, implementation risks analyzed using SAS Number 94, and the effect of the application on the effectiveness of financial management. The results showed that SAKTI improved the quality of accounting information through indicators of understandability, timeliness, reliability, and relevance. However, risks were found such as dependence on technology, limited application features, and personnel shortages. This study recommends strengthening user training and internal controls to mitigate these risks. These findings contribute to optimizing the use of SAKTI to support transparent and accountable financial governance in government agencies.
The Effect Of Green Accounting On Profitability In Manufacturing Companies Sub-Sector Cement Sector In 2020-2022 Nilam Santika; Titin Nur Azizah; Intan Pandini; Maria Yovita R. Pandin
Jurnal Manajemen Riset Inovasi Vol. 1 No. 3 (2023): Juli : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i3.1325

Abstract

Green Accounting is an accounting system that regulates between companies and the surrounding environment. Green Accounting can provide useful information for business people to manage, design, and evaluate related company systems in order to have a positive impact on the surrounding environment and the general public. This research aims to recognize the effect of Green Accounting on profitability in the manufacturing industry of the lower industrial zone and chemical cement sub-zone in 2020-2022. The research was conducted using quantitative methods. It was found that Green Accounting has a positive effect on the profitability of manufacturing companies. This is evidenced by the results of calculations with the research variables of environmental performance and the use of environmentally friendly products, which refer to the sustainability reports of manufacturing companies in the cement sub-sector in 2020-2022.
Co-Authors Astri Ayu Pramesti Cholis Hidayati Febrianti Novita Hwihanus Hwihanus Maria Yovita R. Pandin Mochammad Arifin Mulyanto Nugroho Nadia Fransiska Dewi Nilam Santika Stefani Sindita Sari Titin Nur Azizah